CATAMOREAU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CATAMOREAU
Largest movements
- Receivables within one year +€29,213
up €29,213 (+39.5%), from €73,973 to €103,186
of which Other amounts receivable: +€34,604
- Tangible fixed assets -€18,040
down €18,040 (-10.6%), from €169,768 to €151,728
of which Other tangible fixed assets: -€10,474
- Profit (loss) carried forward +€14,937
up €14,937 (+78.2%), from -€19,109 to -€4,172
- Trade debts -€3,722
down €3,722 (-29.2%), from €12,751 to €9,030
- Depreciation -€5,212
down €5,212 (-22.4%), from €23,252 to €18,040
- Gross operating margin -€1,919
down €1,919 (-5.0%), from €38,236 to €36,317
- Financial income +€1,220
up €1,220 (+35.5%), from €3,434 to €4,654
- Taxes +€1,171
new in 2025: €1,171
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,456 | €255,642 | +€11,186 | +4.6% |
| Fixed assets | 21/28 | €169,768 | €151,728 | -€18,040 | -10.6% |
| Tangible fixed assets | 22/27 | €169,768 | €151,728 | -€18,040 | -10.6% |
| Land and buildings | 22 | €119,145 | €111,579 | -€7,566 | -6.3% |
| Other tangible fixed assets | 26 | €50,623 | €40,149 | -€10,474 | -20.7% |
| Current assets | 29/58 | €74,689 | €103,914 | +€29,226 | +39.1% |
| Amounts receivable within one year | 40/41 | €73,973 | €103,186 | +€29,213 | +39.5% |
| Trade receivables | 40 | €5,391 | - | -€5,391 | |
| Other amounts receivable | 41 | €68,582 | €103,186 | +€34,604 | +50.5% |
| Cash at bank and in hand | 54/58 | €40 | €20 | -€21 | -51.3% |
| Deferred charges and accrued income | 490/1 | €676 | €708 | +€33 | +4.9% |
| Total equity and liabilities | 10/49 | €244,456 | €255,642 | +€11,186 | +4.6% |
| Equity | 10/15 | €57,746 | €72,683 | +€14,937 | +25.9% |
| Contributions | 10/11 | €76,475 | €76,475 | = | 0.0% |
| Reserves | 13 | €381 | €381 | = | 0.0% |
| Tax-exempt reserves | 132 | €381 | €381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,109 | -€4,172 | +€14,937 | +78.2% |
| Amounts payable | 17/49 | €186,710 | €182,959 | -€3,751 | -2.0% |
| Amounts payable after more than one year | 17 | €24,789 | €24,789 | = | 0.0% |
| Financial debts | 170/4 | €24,789 | €24,789 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,920 | €158,169 | -€3,751 | -2.3% |
| Trade debts | 44 | €12,751 | €9,030 | -€3,722 | -29.2% |
| Suppliers | 440/4 | €12,751 | €9,030 | -€3,722 | -29.2% |
| Taxes, remuneration and social security | 45 | - | €1,171 | +€1,171 | |
| Taxes | 450/3 | - | €1,171 | +€1,171 | |
| Other amounts payable | 47/48 | €149,169 | €147,969 | -€1,200 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,252 | €18,040 | -€5,212 | -22.4% |
| Other operating charges | 640/8 | €6,675 | €6,622 | -€53 | -0.8% |
| Gross operating margin | 9900 | €38,236 | €36,317 | -€1,919 | -5.0% |
| Operating profit (loss) | 9901 | €8,309 | €11,656 | +€3,346 | +40.3% |
| Financial income | 75/76B | €3,434 | €4,654 | +€1,220 | +35.5% |
| Recurring financial income | 75 | €3,434 | €4,654 | +€1,220 | +35.5% |
| Financial charges | 65/66B | €0 | €202 | +€202 | |
| Recurring financial charges | 65 | €0 | €202 | +€202 | |
| Profit (loss) for the period before taxes | 9903 | €11,743 | €16,108 | +€4,364 | +37.2% |
| Income taxes | 67/77 | - | €1,171 | +€1,171 | |
| Profit (loss) for the period | 9904 | €11,743 | €14,937 | +€3,194 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,743 | €14,937 | +€3,194 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.